Income Taxes

9 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Income Taxes

Note 7. Income Taxes

There is no provision for federal income taxes for the three and nine months ended September 30, 2019 and September 30, 2018 due to the availability of net operating loss carryforwards. Our Company has established a valuation allowance for the entire amount of benefits resulting from our Company’s net operating loss carryforwards because our Company has determined that the realization of the net deferred tax asset is not assured.

The components for state income tax expense resulting from the limitation on the use of net operating losses are:

	Three months ended					Nine months ended
	September 30,					September 30,
	2019			2018		2019			2018
Current state taxes	$	21,100		$	93,300	$	91,800		$	93,300
Deferred state taxes		(6,800	)		106,000		(61,200	)		106,000
	$	14,300		$	199,300	$	30,600		$	199,300

There was no change in unrecognized tax benefits during the period ended September 30, 2019 and there was no accrual for uncertain tax positions as of September 30, 2019.

Tax years from 2016 through 2018 remain subject to examination by U.S. federal and state jurisdictions.